Manufactured homes are governed according to the Code of Alabama 1975, Title 40 Chapter 12, Section 255. Manufactured homes must be registered within 30 days of purchase. Failure to comply with the State law could result in the issuance of a penalty of $10 as well as citation fee of $15. Homeowners who fail to obtain and/or correctly display a manufactured home decal, if found guilty in court, can be fined up to $500.00, and/or sentenced up to six (6) months in the county jail under Section 40-12-255.
Manufactured Homes must be registered in the License Department or the Tax Assessor's office. Decals will be issued in the appropriate office. The License Department decal is a rectangle with the outline of the state of Alabama; the Assessor/Collector decal will be square with Ad Valorem Taxes printed on the decal.
REGISTER WITH TAX ASSESSOR IF:
The Tax Assessor/Collector will register the home if the land and home are in the exact same names. If the home and land were purchased as a package, there will be no sales tax collected; however, if a title fee is due, this must be collected. If the land and home are exact and the person lives in it, you will register with the Assessor (homestead can be claimed). If the land and home are exact and a family person lives in the home, you will register with the Assessor at a higher tax rate.
If you have questions, please contact the Tax Assessor's office at 256-532-3350.
REGISTER WITH LICENSE DEPARTMENT IF:
The License Department will register the home if only the home is owned and not the land. Also, if the home is rented, it must be registered in the License Department. You must also pay the appropriate sales tax as well as a title fee if purchased from an individual or an out-of-state dealer and home is a 1990 or newer.
Manufactured homes registered in the License Department expire September 30 of each year and must be renewed October 1 - November 30. Manufactured homes registered in the Tax Assessor's Office must be paid October 1 - December 31 of each year and will be issued a decal upon payment of property tax to the Tax Collector's Office.
If you have questions, please contact the License Department office at 256-532-3310.
BILL OF SALE:
A Bill of Sale is required on all transfers of manufactured homes sold by individuals. If purchased from an Alabama dealer, we must see the bill of sale to verify sales tax has been collected. If purchased from an out of state dealer, a copy of the bill of sale must be made and the appropriate sales tax collected.
Sales tax for Manufactured homes is 2%.
Any Manufactured Home 1992 or newer must have a title.
If purchased from an individual, the title must be signed and the License Department will apply for the Title. Be sure to check lienholder information.
Once a year, the Tax Assessor and License Department inspect all manufactured homes in Madison County. Each homeowner must have their decal displayed. If not, a citation is issued and mailed to each homeowner.MOVE PERMIT:
Before a manufactured home may be moved on the highways of Alabama, a move permit must be obtained. One fee of $10 will be charged for the moving of each manufactured home (regardless of the number of transportable modules to be moved). However, a move permit valid for fourteen (14) calendar days will be issued for each transportable module. Proof of payment of any applicable ad valorem tax or the current registration fee, issuance fee, and any applicable penalties shall be required before the move permit will be issued.FEE SCHEDULE:
Any person moving a manufactured home without a move permit will be issued a traffic citation and shall be guilty of a class C misdemeanor, and upon conviction shall be subject to a fine of not less than $50. Any law enforcement official in the State of Alabama may issue the traffic citation.
This move permit shall be in addition to any other moving permits required by law. This move permit satisfies the requirement under the revenue manufactured home laws only.
A copy of the move permit shall be forwarded to the county of destination.
The customer will also need to check with the Madison County Inspection Department (256-746-2950), the City of Huntsville (256-427-5331) or the City of Madison (256-772-5631) for information about setup fees in the appropriate area where the home will be located.
A = $24 - Owner-Occupied, single-wide
B = $48 - Owner-Occupied, double-wide or larger
C = $48 - Commercial, single-wide (rental)
D = $96 - Commercial, double-wide or larger (rental)
$5.75 for each decal issued.
TITLE FEE FOR MAUFACTURED HOMES